43Persons required to lodge annual returns

43 Persons required to lodge annual returns

43 Persons required to lodge annual returns

(1) For the Act, section 58(1), the following persons are prescribed—

(a) the occupier of a holding that is rateable land on the relevant date,

(b) the occupier of a holding that—

(i) is not rateable land on the relevant date, and

(ii) has a property identification code,

(c) an occupier or owner—

(i) of a holding that is not rateable land on the relevant date, and

(ii) who is the owner of stock animals identified under a stock identification scheme under the Biosecurity (National Livestock Identification System) Regulation 2017, Part 2.

(2) If there are 2 or more occupiers of a holding specified in subsection (1)(a), an annual return duly lodged by 1 of the occupiers is taken to have been lodged by the other occupiers.